DELETE FROM ITEM
WHERE
(
SELECT * FROM ITEM
LEFT OUTER JOIN STOCK
ON ITEM.ITEM_CODE = STOCK.ITEM_CODE
WHERE 0 = 0
AND STOCK_MANAGEMENT_TYPE = 1
AND STOCK.ITEM_CODE IS NULL
OR (LAST_DELIVERY_DATE <= '2023-01-01' 
AND ACTUAL_AMT = 0)

)